# Finance Act 2003, Paragraph 27


(1) Omit section 494 (no charge on removal of restrictions applying to approved share incentive plan shares).
(2) Sub-paragraph (1) has effect—
(a) so far as relating to section 427, in accordance with the provision made for the substitution of Chapter 2 of Part 7, and
(b) so far as relating to section 449, in accordance with the provision made for the substitution of Chapter 4 of Part 7.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.